17. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income tax reconciliation

	Year ended December 31,
	2019			2018
Computed “expected” tax expense (benefit)	$	(826,124	)	$	(755,744	)
State taxes, net of federal benefit		(271,629	)		(251,217	)
Non-deductible stock options		2,700,494			–
Non-deductible items		998			(74,120	)
True-up to tax return		5,073			–
Change in deferred tax asset valuation allowance		(1,605,712	)		1,081,081
Income tax expense	$	3,100		$	–

Deferred tax assets and liabilities

	2019			2018
Deferred tax assets:
Charitable contributions	$	–		$	2,900
Reserve for bad debt		680			17,805
Stock options		760,763			3,448,014
Deferred Revenue		24,077			233,883
Depreciation		–			22,937
Other		59,947			19,661
Net operating loss carryforward		8,996,569			7,755,622
Total gross deferred tax assets		9,842,036			11,500,822
Less: Deferred tax asset valuation allowance		(9,827,176	)		(11,432,888	)
Total net deferred tax assets		14,860			67,934
Deferred tax liabilities:
Accrued salaries		–			(67,934	)
Depreciation		(14,860	)		–
Total deferred tax liabilities		(14,860	)		(67,934	)
Total net deferred taxes	$	–		$	–